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Abstract
Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.
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References
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- Januarsi, Y. (2011) PSAK NO. 1 (Revisi 2009) Komponen Laporan Keuangan Lengkap, Penyajian Laporan Keuangan, dan Extraordinary items. Buletin Akuntan Muda. Jakarta.
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- Yusnaini, Y., Dewi, K., Burhanudin, B., Hakiki, A., & Meirawati, E. (2020). Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 63-68. doi:https://doi.org/10.29259/jscs.v1i2.22.
References
Dun, W. (2000). Introduction to Public Policy Analysis, Second Edition. Yogyakarta: Gadjah Mada University Press.
Januarsi, Y. (2011) PSAK NO. 1 (Revisi 2009) Komponen Laporan Keuangan Lengkap, Penyajian Laporan Keuangan, dan Extraordinary items. Buletin Akuntan Muda. Jakarta.
Lestari, A. K. D. (2014). Membedah Akuntabilitas Praktik Pengelolaan Keuangan Desa Pakraman Kubutambahan, Kecamatan Kubutambahan, Kabupaten Buleleng, Provinsi Bali (Sebuah Studi Interpretif pada Organisasi Publik Non Pemerintahan). Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 2(1). 10.23887/jimat.v2i1.22523.
Martani, D. (2016). Intermediate Financial Accounting, Book 1, Second Edition, Jakarta: Salemba Empat.
Marshall B. & Romney, P.J. (2015). Accounting Information Systems. Jakarta: Salemba.
Nariasih, D. Y., Kurrohman, T., & Andriana, A. (2017). Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ). E-Journal Ekonomi Bisnis Dan Akuntansi, 4 (1), 6. https://doi.org/10.19184/ejeba.v4i1.4553.
Rizky, D. A., & Padmono, Y. Y. (2013). Analisis Penerapan PSAK No. 45 pada Yayasan Masjid Al-Falah Surabaya. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 7 (2013, 2(7), 147.
Santoso, A. (2020). Pelatihan Penyusunan Laporan Arus Kas pada Pengajian Nurul Islam Perum Graha Mukti Semarang. Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan, 20(1), 105-116. doi:http://dx.doi.org/10.21580/dms.2020.201.4983.
Warren, C. S., Reeve, J. M., & Duchac, J. E.,. (2014). Introduction to Indonesian Adapted Accounting Jakarta: Salemba Empat.
Yusnaini, Y., Dewi, K., Burhanudin, B., Hakiki, A., & Meirawati, E. (2020). Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 63-68. doi:https://doi.org/10.29259/jscs.v1i2.22.